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ARTICLE 18
Pensions
(1) Subject to the provisions of paragraph (2) of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
(2) Notwithstanding the provisions of paragraph (1), and subject to the provisions of paragraph (2) of Article 19, pensions paid and other benefits, whether paid periodically or in a lump-sum, granted under the social security legislation of a Contracting State shall be taxable in that State.